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What is this resource?

Business visitors to the UK can be exempt from UK income tax, where the individual qualifies for exemption in accordance with an applicable Double Taxation Agreement.

Where employers have a Short Term Business Visitor Agreement (STBVA) in place, the employer can relax the strict UK Pay As You Earn (PAYE) withholding requirements for a STBV who qualifies for UK tax exemption. This guide summarises what an STBV is and the advantages of having a STBV agreement.

This guide will help you understand ...

• what being a STBV means,

• common terms used to classify individuals who would fall into the category of a STBV,

• economic vs legal employment and

the '60 day' rule.

Our guide is based on law and practice as at 30 June 2015 and will not reflect future tax, legal, regulatory or other relevant developments.

This guide will help you to understand...

  • Who is a "Short Term Business Visitor" (STBV)?
  • Recent developments and how this affects you
  • The benefits of having a STBV agreement
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Need further information on this topic?

For further information, or to discuss, please contact Sarah Mullen, Parul Thakore or your usual PwC contact.